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A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Amendment Bill 2015

Schedule 1 Amendments

   

A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999

1  Subsection 3(1)

Insert:

Australia , when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997 .

2  At the end of Part 1

Add:

9   Application

                   This Act extends to every external Territory referred to in the definition of Australia .

3  Subsection 10(3)

Repeal the subsection.

4  Application

The amendments made by this Schedule apply in relation to the 2016-17 year of income and later years of income.